The post-closing trial balances of two proprietorships on January 1,2022, are presented below. Sorensen and Lucas decide to form a partnership, Blossom Company, with the following agreed upon valuations for noncash assets. All cash will be transferred to the partnership, and the partnership will assume all the liabilities of the two proprietorships. (a) Prepare separate journal entries to record the transfer of each proprietorship's assets and liabilities to the partnership. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)